GMCT

Tax - profit shifting - Organisation for Economic Co-operation and Development (OECD).

Global Minimum Corporate Tax rate.

See also

• Global minimum corporate tax rate
• Gross domestic product (GDP)
• Group
• Holdouts
• Income Inclusion Rule (IIR)
• Income Tax
• Multinational corporation/company
• Nexus rule
• Organisation for Economic Co-operation and Development (OECD)
• Parent company
• Pillar 1
• Pillar 2
• Profit shifting
• Regime
• Risk management
• Sister company
• Subject To Tax Rule (STTR)
• Tax
• Tax avoidance
• Tax compliance
• Tax evasion
• Tax haven
• Tax rate
• Top-up Tax
• Transfer pricing
• Undertaxed Payments Rule (UTPR)